UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest reported) April 2, 2002
Universal Ice Blast, Inc.
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(Exact name of registrant as specified in its chapter)
Nevada 000-32711 88-0360067
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
533 South 6th Street Kirkland, WA 98033
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (425) 893-8424
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(Former name or former address, if changed since last report)
Item 4. Change in Registrant's Certifying Accountant
Previous Independent Accountant
On April 2, 2002, Moss Adams LLP ("Moss Adams") informed us that it is declining
to stand for re-appointment as our independent accountant. Moss Adams has served
as our independent accountant since 1999.
In connection with the audit for the years ended December 31, 2000 and 1999 and
through April 2, 2002, we had no disagreements with Moss Adams on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which, if not resolved to the satisfaction of Moss Adams,
would have caused it to make reference to the subject matter of the disagreement
in connection with its reports.
Moss Adams' report on our consolidated financial statements for the years ended
December 31, 2000 and 1999 contained a separate paragraph stating that "[T] he
Company has sustained operating losses during 2000 and 1999, and has a working
capital deficit of $235,466 and $253,162 at December 31, 2000 and 1999,
respectively. These conditions raise substantial doubt about the Company's
ability to continue as a going concern. The 2000 and 1999 financial statements
do not include any adjustments to reflect the possible future effects on the
recoverability and classification of assets or the amounts and classifications
of liabilities that may result from the outcome of this uncertainty."
Except as specified above, Moss Adams' reports on our consolidated financial
statements for the years ended December 31, 2000 and 1999 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope, or accounting principles.
We have provided Moss Adams with a copy of this disclosure and we have requested
that Moss Adams furnish us with a letter addressed to the Securities and
Exchange Commission ("SEC") stating whether it agrees with the above statements.
A copy of Moss Adams' letter to the SEC dated April 8, 2002 is filed as Exhibit
16 to this Form 8-K.
New Independent Accountant
On April 8, 2002 we engaged Williams & Webster, P.S. as our independent
accountant to audit our financial statements for the year ended December 31,
2001.
During the years ended December 31, 2000 and 1999 and through April 8, 2002, we
have not consulted with Williams & Webster, P.S. regarding (i) the application
of accounting principles to a specified transaction, either completed or
proposed, that was an important factor we considered in reaching a decision on
an accounting, auditing, or financial reporting issue, or the type of audit
opinion that might be rendered on our financial statements, or (ii) any matter
that was the subject of either a disagreement or a reportable event.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Universal Ice Blast, Inc.
(Registrant)
Date April 8, 2002 /s/ David Saporta
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(Signature)
EXHIBIT INDEX
Exhibit
Number Description
16 Letter from Moss Adams LLP to the SEC, dated April 8, 2002 regarding
change in the Company's certifying accountant.